D2V Finances: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
D2V Finances
Largest movements
- Receivables within one year +€20,000
up €20,000 (+100.0%), from €20,000 to €40,000
- Reserves +€30,461
up €30,461 (+22.1%), from €137,936 to €168,397
- Debts after one year -€9,035
down €9,035 (-35.0%), from €25,846 to €16,811
- Gross operating margin -€17,585
down €17,585 (-33.4%), from €52,606 to €35,021
- Taxes -€1,560
down €1,560 (-33.9%), from €4,600 to €3,040
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,196 | €261,081 | +€19,885 | +8.2% |
| Fixed assets | 21/28 | €177,500 | €177,500 | = | 0.0% |
| Financial fixed assets | 28 | €177,500 | €177,500 | = | 0.0% |
| Current assets | 29/58 | €63,696 | €83,581 | +€19,885 | +31.2% |
| Amounts receivable within one year | 40/41 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Other amounts receivable | 41 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €43,696 | €43,306 | -€390 | -0.9% |
| Deferred charges and accrued income | 490/1 | - | €275 | +€275 | |
| Total equity and liabilities | 10/49 | €241,196 | €261,081 | +€19,885 | +8.2% |
| Equity | 10/15 | €142,936 | €173,397 | +€30,461 | +21.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €137,936 | €168,397 | +€30,461 | +22.1% |
| Distributable reserves | 133 | €137,936 | €168,397 | +€30,461 | +22.1% |
| Amounts payable | 17/49 | €98,260 | €87,684 | -€10,576 | -10.8% |
| Amounts payable after more than one year | 17 | €25,846 | €16,811 | -€9,035 | -35.0% |
| Financial debts | 170/4 | €25,846 | €16,811 | -€9,035 | -35.0% |
| Amounts payable within one year | 42/48 | €72,414 | €70,873 | -€1,541 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €8,942 | €9,036 | +€94 | +1.1% |
| Trade debts | 44 | €252 | €177 | -€75 | -29.8% |
| Suppliers | 440/4 | €252 | €177 | -€75 | -29.8% |
| Taxes, remuneration and social security | 45 | €4,600 | €3,040 | -€1,560 | -33.9% |
| Taxes | 450/3 | €4,600 | €3,040 | -€1,560 | -33.9% |
| Other amounts payable | 47/48 | €58,620 | €58,620 | = | 0.0% |
| Other operating charges | 640/8 | €975 | €1,091 | +€116 | +11.9% |
| Gross operating margin | 9900 | €52,606 | €35,021 | -€17,585 | -33.4% |
| Operating profit (loss) | 9901 | €51,631 | €33,930 | -€17,701 | -34.3% |
| Financial charges | 65/66B | €522 | €429 | -€93 | -17.8% |
| Recurring financial charges | 65 | €522 | €429 | -€93 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €51,109 | €33,501 | -€17,608 | -34.5% |
| Income taxes | 67/77 | €4,600 | €3,040 | -€1,560 | -33.9% |
| Profit (loss) for the period | 9904 | €46,509 | €30,461 | -€16,048 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,509 | €30,461 | -€16,048 | -34.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.